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2022 (10) TMI 973 - AT - Income TaxNon deposit of employees contribution to provident fund within the time allowed under prescribed Act - as submitted assessee has deposited the amount before filing of the return of income u/s. 139(1) of the Act and there is a delay in depositing the employees contribution to provident fund - scope of amendment - HELD THAT:- We find that the amendment was brought in Finance Act, 2021 w.e.f 01.04.2021. The law was not framed/amended in the relevant Assessment year and any legal proposition which cast additional burden/liability on the assessee cannot be implemented retrospectively. We considering the overall facts, circumstances, judicial decisions, are of the reasoned view that the amendment to section 36(1)(va) of the Act will not be applicable to Assessment Year 2018-19. The assessee has deposited the employees contribution of provident fund before the due date u/s. 139(1) of the Act. Accordingly, we set-aside the order of the Ld.CIT(A) and direct the assessing officer to delete the disallowance and allow the ground of appeal in favour of the assessee. CPC cannot make adjustment relating to section 43B or 36(1)(va) in 143(1)(a) assessment, even otherwise without giving proper notice to the assessee with regard to enhancement - We are in agreement with the submissions of the assessee that the Assessing Officer does not have any mandate u/s. 143(1)(a)(i) to (vi) of the Act. The adjustment made by the Assessing Officer are outside the mandate of section 143(1) of the Act. Therefore, even in this count, the assessment made by the Assessing Officer is bad in law. In the result, Ground No.2 also allowed.
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